If you are not authorized for workers' compensation, this schedule will not be available to you. WC Refunds: automatically populated. Because the return currently only shows WC assessment payments made during the current tax year, and because WC refunds in Schedule A may pertain to several previous tax years, resulting audit adjustments to previous tax years are possible.
This schedule requires input from you, although, calculations are automatic. There are three ways to calculate agent appointment fees. Which method you choose depends on how your domicile state calculates them. If your state uses a different method than these three, you can probably use the second choice to enter your agent appointment fees.
If your state doesn't charge any agent appointment fees, leave this schedule blank. Oregon does not charge agent appointment fees. This schedule does not require your input, but is automatically calculated for you, and it pertains to the following two Oregon House Bills:. Late payments are subject to interest charges. This schedule is automatically populated and shows amounts paid during the year for three scheduled prepayments of tax liability. If prepayments are required and are paid late, they will be subject to penalty and interest charges.
This schedule requires input from you, but the calculations are automatic. Enter your premiums from the Oregon State Page for the lines of business indicated. Note that you can enter the premiums and then enter the dividends for those premiums in separate columns. IReg will calculate the taxable premium and the total tax liability.
Then iReg will calculate the taxable amount. Home State Basis: is the total taxes, fees, license costs, and surcharges that an Oregon insurer would pay to your domicile state, for the current tax year, for doing the same amount of business in your state as your company has done in Oregon. Line 8 Premium or Privilege Tax: premiums entered here will be verified by NAIC State Page and will be adjusted during audit for any unexplained or unsupported differences.
If you adjust the premium so that it does not match the Oregon state page, attach supporting documents or worksheets that clearly explain how your numbers are calculated. If your state charges different rates for different types of premiums , you may use some of the blank lines to input the premiums with different tax rates. Examples of other charges by the domicile state: If your domicile state charges fees or taxes that are not listed on the Oregon Insurance Tax return, use lines 5, 6, 10, or 11 to list their name and amount.
If your domicile state would charge Oregon insurers any of the following assessments, they must be included in the Home domiciled State Basis:. In the event a member insurer should cease doing business, all uncredited assessments may be credited against its premium or corporate excise tax liabilities for the year it ceases doing business. These are the taxes, fees, etc. Your return will be considered filed on that date.
If Additional Tax Liability is due as a result of your amendment, print a payment coupon and mail in the bottom portion with your check to the address on the payment coupon. If you do not pay the additional liability at the time of your amendment, you will be subject to interest for late payment, for the period starting with the original due date April 1 , until the amount due is paid.
Occasionally, you may file your return and immediately realize that you made a mistake. This is not an option, though, once we have received payment on your tax liability. Mail the payment coupon with your check to the address on the payment coupon see below for our street address also. The more return line items that are not explained with supporting documentation, the longer it takes us to complete the audits. For on-line electronic filings, the date the return was submitted is the filing date.
The address listed on the tax form should be the address where the company wants all Oregon insurance tax information to be sent and should be the same as the address we already have in our systems. Payment Coupon Address: Dept. Personal income tax return.
Learn about e-filing or view our list of approved tax preparation software to see if you qualify for a free e-filing option. Check to see if you can use a free tax preparation service. Visit our forms page , search for "individual," and select the appropriate return and instructions.
Mail the return to the address shown on the instructions. Amended personal income tax return. Mail the amended return to the address shown in the instructions. Deferral programs application. Applications: Visit our forms page and search for "deferral. Deferral programs recertification. Recertification - choose an option: File electronically using Revenue Online. Estate and transfer tax. Extension on personal income tax. Self-employment transit tax.
Choose an option: E-file through a third party. View a list of approved vendors. File electronically using Revenue Online. Visit our forms page and search for "self-employment. Statewide transit individual tax return. Choose an option:. Timber tax. Visit our forms page and search for "timber. Visit our forms page and search for "corp. Corporation excise returns or amended returns. Read about corporation e-filing requirements , or choose an option: E-file with an approved third party vendor.
Corporation estimated tax. Read about corporation e-filing requirements , or choose an option: E-file with an approved third-party vendor. Visit our forms page and search for "estimated. Fiduciaries and trusts. Choose an option: E-file with an approved third-party vendor. Visit our forms page and search for "insurance. Payroll withholding. Interactive voice response system, call Use only to report quarters with no payroll or no hours worked. Visit our forms page and search for "s corp.
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